Westhaven Leisure Limited

Westhaven Leisure Limited
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Westhaven Leisure Limited Accountants' Report For the year ended 31 January 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Westhaven Leisure Limited for the year ended 31 January 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Westhaven Leisure Limited for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Westhaven Leisure Limited , as a body, in accordance with the terms of our engagement letter dated 19 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Westhaven Leisure Limited and state those matters that we have agreed to state to the Board of Directors of Westhaven Leisure Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Westhaven Leisure Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Westhaven Leisure Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Westhaven Leisure Limited . You consider that Westhaven Leisure Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Westhaven Leisure Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 January 2026. .................................................... Kendall Accountancy Services Limited 2 Exeter Street Cottingham Hull East Yorkshire HU16 4LU 19 October 2026 1

Westhaven Leisure Limited
Accountants' Report
For the year ended 31 January 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Westhaven Leisure Limited for the year ended 31 January 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Westhaven Leisure Limited for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Westhaven Leisure Limited , as a body, in accordance with the terms of our engagement letter dated 19 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Westhaven Leisure Limited and state those matters that we have agreed to state to the Board of Directors of Westhaven Leisure Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Westhaven Leisure Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Westhaven Leisure Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Westhaven Leisure Limited . You consider that Westhaven Leisure Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Westhaven Leisure Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 January 2026.

....................................................
Kendall Accountancy Services Limited
2 Exeter Street
Cottingham
Hull
East Yorkshire
HU16 4LU
19 October 2026

1

Westhaven Leisure Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	-	800
		-	800
Current assets
Cash at bank and in hand		254	694
Creditors: amount falling due within one year		(12,257)	(11,757)
Net current assets		(12,003)	(11,063)

Total assets less current liabilities		(12,003)	(10,263)
Net assets		(12,003)	(10,263)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(12,103)	(10,363)
Shareholders' funds		(12,003)	(10,263)

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 19 October 2026 and were signed by:

-------------------------------
Christopher Doy
Director

2

Westhaven Leisure Limited
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Westhaven Leisure Limited is a private company, limited by shares, registered in , registration number 11165405, registration address 64-68 Anlaby Road, Hull, HU3 2JA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2025 : 3).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 February 2025	12,000	12,000
Additions	-	-
Disposals	-	-
At 31 January 2026	12,000	12,000
Depreciation
At 01 February 2025	11,200	11,200
Charge for year	800	800
On disposals	-	-
At 31 January 2026	12,000	12,000
Net book values
Closing balance as at 31 January 2026	-	-
Opening balance as at 01 February 2025	800	800

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

3